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Ulpiana KOCOLLARI

Professore Associato presso: Dipartimento di Economia "Marco Biagi"


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Pubblicazioni

2021 - Accounting and controlling [Capitolo/Saggio]
Kocollari, Ulpiana; Gerardi, Andrea; Laasch, Oliver
abstract

Principles of Management: Practicing Ethics, Sustainability, Responsibility was the first official textbook of the United Nations global initiative network, Principles for Responsible Management Education (PRME). It includes coverage of the UN’s Sustainable Development Goals (SDGs) which are central to business education and practice today.


2020 - Defining the SME: A Multi-Perspective Investigation [Capitolo/Saggio]
Montanari, Stefano; Kocollari, Ulpiana
abstract

The fact that small- and medium-sized enterprises have always been the backbone of the world economy is well known, and has been regularly confirmed at every census. In fact, according to the OECD, small- and medium-sized enterprises (SMEs) represent 99% of all businesses, generate about 60% of employment and produce between 50% and 60% of value added in the OECD area and are the main drivers of productivity in many regions and cities (OECD 2019). However, fewer people are aware of the difficulty economists have in coming up with a precise definition of an “SME” which clearly establishes the difference between a “small- or medium-sized” and a “large” enterprise (Gibson and Van der Vaart 2008). Although the concept may appear self-explanatory, in fact its application in practice can be quite complicated when factors above and beyond mere size are considered and an archetype that defines an “SME” in organisational and functional terms is sought (Hashim and Abdullah 2000). To overcome these problems, the literature has provided a large num- ber of parameters for measuring every aspect of SMEs (Loecher 2000): these parameters are both quantitative, such as turnover or invested capi- tal, and qualitative, such as the complexity of the organisational structure or its degree of overlap with the owner family. Quantitative parameters provide a definition of a “small- and medium-sized enterprise” which may be open to improvement but is still clear, easily measurable and objective in its results. With qualitative variables, the definition of a “small- and medium-sized enterprise” becomes more comprehensive and the results are more accurate in identifying the phenomenon, although the boundaries between the firms to be included and excluded become more blurred, due to the high degree of subjectivity involved (see Bolton Report 1971). Therefore, there is no one solution suitable for all purposes. Obviously, the needs for certainty and verifiability intrinsic to legislation require the use in this context of quantitative solutions which are easily to calculate, and, above all, objectively applicable. On the other hand, research which sets out to study the behaviours of an economic phenomenon needs to define it by means of shared characteristics and common behaviours, and due to their simplicity, quantitative limits alone are unable to achieve this (Carter and Jones-Evans 2006). It therefore seems appropriate to cover both approaches, since this will enable us both to distinguish between a “small- and medium-sized” and a “large” enterprise and to analyse the distinctive features companies defined as SMEs are expected to share. Below, we will present the definitions of SME in both legal and business approach terms, in the awareness that, in view of their breadth, the application of quantitative criteria will present us with a very heterogeneous set of businesses, and that therefore it is only by identifying recurrent qualitative characteristics that we can define this category’s shared organisational and management features.


2020 - Learning from failure. Big data analysis for detecting the patterns of failure in innovative startups [Articolo su rivista]
Cavicchioli, Maddalena; Kocollari, Ulpiana
abstract

This paper aims at identifying appropriate models for analyzing large dataset to serve a twofold goal: firstly, to better understand the dynamics impacting innovative startups’ performance and their managerial practice and, secondly, to detect their patterns of failure. Therefore, we investigate the interaction of economic-financial, context and governance dimensions of 4,185 Italian innovative startups created from 2012 to 2015. Once startups have been grouped, we focus only on those unsuccessful. Then failure patterns have been uncovered integrating the use of factor and cluster analysis, where factor scores for each firm are used to identify a set of homogeneous groups based on clustering methods. The integrated use of those large dimensional data techniques permits to classify items in rigorous ways and to unfold structures of the data, which are not apparent in the beginning. The analysis suggests that each pattern of failure is a multidimensional construct and as a consequence can generate different managerial implications. Therefore, an effective handling of failure requires management to use appropriate intervention targeted at the challenges faced at that particular pattern of failure in different firm’s age.


2020 - Social Accounting at Work: An Analysis of Social Impact Measurement Models [Articolo su rivista]
Kocollari, Ulpiana; Lugli, Ennio
abstract

The development of the field of social entrepreneurship has drawn attention to the need for additional work on identifying and measuring the value created through the solution of social problems by means of businesses with social impact. There has been a multiplication of the measurement models for satisfying the most widely varying demands for information about the Social Impact (SI) generated by social enterprises, although so far the results cannot be considered exhaustive. In this context, the present study attempts to contribute to the debate by investigating the effectiveness of SI measurement models in accounting and communicating SI creation, in relation to the main stakeholders’ needs for information. As a result, a framework for analysing and classifying the main social accountability models is provided. The analysis shows that the measurement models considered are not always able to provide useful information for the assessment of the social activities carried out and the extent to which social oriented organizations fulfil their social goals as stated in their missions and their contribution to the promotion of wider and institutional social change.


2019 - Learning from failure. Big Data analysis for detecting the patterns of failure in innovative startups [Relazione in Atti di Convegno]
Kocollari, Ulpiana; Cavicchioli, Maddalena
abstract

The purpose of the paper is to individuate appropriate models for analyzing large dataset in order to detect the patterns of failure in the case of innovative startups and understand the interaction of their economic, context and governance variables and their influence over the different patterns. The study is based on financial, governance and context data of all 180 Italian innovative startups failed from 2012 to 2015. The considered sample collects data on the entire population of Italian unsuccessful startups, so it is representative of this population as a whole. Failure patterns have been uncovered integrating the use of factor and cluster analyses, where the factor scores for each firm are used to identify a set of homogenous groups based on cluster analysis. The integrated use of those large dimensional data techniques permits to classify the data in rigorous ways and to unfold structures of the data, which are not apparent in the beginning. The analysis suggests that each pattern of failure is a multidimensional construct and as a consequence can generate different managerial implications. Therefore, an effective handling of failure requires management to use appropriate intervention targeted at the challenges faced at that particular pattern of failure in different firm’s age.


2019 - Preparare le generazioni future e non solo: l'attività di educazione economica [Capitolo/Saggio]
Kocollari, Ulpiana; Montanari, Stefano
abstract

Le famiglie, come tutte le organizzazioni, subiscono importanti dinamiche socio-culturali mentre si evolvono nel tempo e rinnovano i propri membri. Esempi di tensioni, disaccordi e conflitti sono molteplici, spesso molto critici e abbracciano generazioni e rami di famiglie diverse (Nicholson, 2008). L’intersezione delle decisioni finanziarie con le dinamiche del sistema familiare rappresenta pertanto una rete di relazioni di scambio che deve considerare e rappresentare tali sviluppi. Le famiglie affrontano questioni che riguardano aspetti socio-culturali che impattano in maniera importante la gestione futura della ricchezza famigliare, come ad esempio la successione, le scelte di mantenere risorse condivise o dividerle, l’inclusione dei parenti acquisiti nelle riunioni della famiglia o nella governance, l’atteggiamento di fiducia o di rigore nei confronti dei propri membri, ecc. Le modalità con cui la famigli approccia e risolve queste decisioni dipendono in gran parte dai valori e dalla storia delle generazioni attuali e passate. La famiglia, a sua volta, è costituita da relazioni personali influenzate dal genere, dall'ordine di nascita e dalle relazioni genitore - figlio. Per una famiglia, la ricchezza rappresenta molteplici significati emotivi che complicano e sono alla base delle decisioni finanziarie sia per chi la detiene sia per chi la controllerà in futuro. In uno specifico contesto temporale il family office può influire fortemente sulla gestione della ricchezza della famiglia tra le diverse generazioni (Roure et al., 2013; Grote, 2003; Gray 2006, 2008), di conseguenza, per assolvere correttamente il proprio compito, deve inevitabilmente capire e sapere come valutare e gestire questi fattori.


2018 - A HYBRID TOOL FOR HYBRID PROJECTS: HOW CROWDFUNDING CAN SCALE THE IMPACT OF SOCIAL ENTREPRENEURSHIP [Abstract in Atti di Convegno]
Kocollari, Ulpiana; Pedrazzoli, Alessia; Cavicchioli, Maddalena
abstract

Crowdfunding (CFD) is particularly relevant nowadays because it can support the growth of social oriented ventures and it can be seen as a hybrid financial tool. Its characteristics match with hybrid organizations aims, helping them in achieving the multiple purposes that they pursue. In fact, CFD combines the features of being at the same time a financial and a communication tool: it adds to financial support other benefits for social entrepreneurship as for example the attraction of media attention, the collection of market information and the opportunity to test social ideas and products to a large scale of potential beneficiaries. Therefore, CFD investors’ decisions are guided by both economic output and social value commitment. Academic research has demonstrated that there is a strict connection between CFD and social entrepreneurship as social dimension of the project is a signal of additional legitimacy for the crowd and can influence the campaign success. Reaching the CFD campaigns goals, social entrepreneur can promote both the economic and social sustainability of the initiative and foster dissemination to its actual and potential stakeholders. Even if the social orientation of the venture influences CFD success, less is known about the role of CFD in scaling social impact of the project through the campaign. In fact, scaling social impact is fundamental to the process of solving social problems through entrepreneurial activities. Studies on this topic individuate three different strategies used by social organization to scale their social impact: branching, affiliation, and dissemination. In particular, the dissemination one, that consists in increasing impact without expanding the organization size and revealing which elements of the project are relevant for the impact thriving, fits with CFD campaign aims. In this realm, the aim of this study is to investigate the role of CFD – as a hybrid financing tool, in scaling social impact through the campaign dissemination. In the case of CFD, the competencies attributed to social entrepreneur to promote social change - organizing, communicating and evaluating - are extended to the campaign tasks. On this vein, information about social projects published on three worldwide operating CFD platforms (Indiegogo, Chuffed.org and Startsomegood) are collected and subdivided in the three areas where scaling can be promoted. In particular, variables related to the organizing task is detected in the presence of a structured group or institutional supporters in the campaign, for promoting further the CFD project; concerning the communication purposes CFD variables can refer to the online entrepreneur’s relational power, campaign updates and comments; finally variables for evaluating CFD progress are those related to accountability of organizations instruments (as the presence of inputs, activities, social impact description, financial projections and business plan). The dependent variable - the scaling power of CFD social campaigns - is measured by the number of supporters (backers) involved through their economic (financing amount) and social (campaign shares in the web context) commitment to the project. From a practical perspective, the results contribute in the individuation of hybrid frameworks and tools for scaling social impact of social entrepreneurs engaged in CFD campaigns. From a theoretical perspective, the study advances the hybridization concepts matching the ones concerning organization design and the financing tool. Furthermore, these hybridization features are determinant for the scalability of the multi-purposes projects addressing social problems.


2018 - A Multidimensional Approach to Equity Crowdfunding: Bridging the Equity Gap and Boosting Social Capital [Relazione in Atti di Convegno]
Balboni, Bernardo; Gualandri, Elisabetta; Kocollari, Ulpiana; Pedrazzoli, Alessia; Venturelli, Valeria
abstract

Drawing inspiration from micro-finance and crowdsourcing, equity crowdfunding has become a valuable source of fundraising for entrepreneurs and small and medium size firms (SMEs). Crowdfunding facilitates access to finance for those companies that would otherwise have great difficulty in accessing it and is viewed as a potentially revolutionary application of social networking with direct consequences for supporting sustainability and innovation. During recent years the number of equity crowdfunding platforms has been on the increase and policymakers and regulators have been fuelling greater attention to this theme. Our aim is twofold: a) to explore the characteristics of equity crowdfunding campaigns launched by different European platforms; and b) to analyze the relationship between social capital created online and the number of investors sustaining the campaign. Given the web context in which it develops, the role of online social capital in the project’s success should be considered from a broad perspective that involves both the founder’s and the project’s social networks. These two levels of analysis represent different networks that mobilize different resources and frame different types of crowd. Results are relevant for the field of equity crowdfunding research, as they shed light on a flourishing tool for bridging the equity gap of startups and innovative SMEs and propose a new perspective on the online social capital framework.


2018 - LA MISURAZIONE DELLA CREAZIONE DI VALORE NELLE STARTUP. Un’analisi dei principali indicatori di performance delle startup innovative [Monografia/Trattato scientifico]
Zavani, Mauro; Kocollari, Ulpiana
abstract

Negli ultimi anni è emerso un forte interesse tra gli studiosi di varie discipline manageriali e da parte di molti attori ed istituzioni operanti in ambito territoriale, al fenomeno "dell'imprenditorialità" in quanto ritenuto un fattore cruciale per la crescita economica sia per i paesi sviluppati sia per quelli in via di sviluppo. Le startup innovative sono state introdotte nell'ordinamento italiano per dare nuova linfa al tessuto imprenditoriale, specialmente dopo la crisi economica degli ultimi anni. Nel presente lavoro viene presentato un campione di startup innovative che è stato successivamente elaborato per cercare di comprendere come esse performano sotto il profilo economico-finanziario, e soprattutto se vi siano differenze di redditività e/o di struttura finanziaria tra le startup innovative di diversi settori, aree geografiche o anni di vita. Il contributo principale proposto dallo studio consiste nella preponderanza delle specificità delle singole startup innovative nel determinarne la redditività e la struttura finanziaria. La chiave per comprendere la performance delle startup innovative, dunque, e le loro modalità di finanziamento, risiede nelle specificità delle singole imprese, dove i peculiari assetti proprietari e di governo spiegano l'andamento economico molto più dell'area geografica o del settore di appartenenza.


2018 - Strategic Corporate Responsibility. The Social Dimension of Firms [Monografia/Trattato scientifico]
Kocollari, Ulpiana
abstract

The monograph "Strategic Corporate Responsibility. The social dimension of firms" aims to move the debate on Corporate Social Responsibility and Sustainability forward by focusing on the opportunities and synergies that these issues can represent for the innovation of business processes and for redefining the competitiveness of firms operating in a fast-changing environment. Its conceptual framework goes beyond the trade-offs between firms' social and economic performance, highlighting the strategic role of their social dimension, and suggests a positive relationship between sustainability-orientation and the likelihood of efficient and innovative management processes guided by stakeholder accountability principles. The work tries to understand how the configuration of a firm's social dimension can help identify inclusive corporate governance models, define innovative management processes and re-shape performance measurement systems for the evaluation and assessment of sustainable economic, social and environmental results. The proposed framework is analysed in the cases of two different types of firms - Innovative Startups with a Social Goal and Benefit Corporations - representing two different configurations of the social dimension and two distinct stages of the evolution of firms' socially oriented activities.


2018 - THE INFLUENCE OF FAMILY INVOLVEMENT ON SMES EMPLOYEES’ DOWNSIZING DECISIONS [Relazione in Atti di Convegno]
Kocollari, Ulpiana; Montanari, Stefano; DI TOMA, Paolo
abstract

Family firms are likely to align themselves with relevant stakeholders’ values which may include involvement in the local communities, a long term strategic focus based on identity image and reputation and human resource management. Different theoretical and empirical evidences seem to suggest that businesses that are family owned or controlled have a more caring approach towards their employees compared to the other firms. In order to verify the intrinsic or instrumental character of family firms’ social performance related to employees, the downsizing phenomenon was considered. Downsizing can be defined as process of personnel reduction in an organization aimed at improving the company’s competitive position. Based on the assumption that organizations with a tradition of placing greater value on employees’ needs and interests than on short-term perspective should avoid downsizing, the research tries to investigate the relationship between family firms, the extent of downsizing and the mediaton effect of the firm’s economic performance. The results show that family firms can vary their downsizing decisions if different family grade of involvement are considered: firms with high familiness make more “conservative” decisions on their workforce not only in a context of downsizing but also in a context of growth. Probably the resilience of these firms in cutting jobs can act at the same way even in the situation in which the firm could hire.


2017 - ASPETTI FONDANTI IN TEMA DI RESPONSABILITÀ SOCIALE D’IMPRESA [Capitolo/Saggio]
Kocollari, Ulpiana
abstract

SOMMARIO: 3.1. L’evoluzione del concetto di Responsabilità Sociale d’Impresa. – 3.1.1. Le origini. – 3.1.2. Le fondamenta e lo sviluppo. – 3.1.3. La Stakeholder Theory. – 3.2. Una nuova concezione della Responsabilità Sociale d’Impresa. – 3.2.1. La triple bottom line. – 3.2.2. Il valore condiviso. – 3.3. I driver e le determinanti della Responsabilità Sociale d’Impresa. – 3.3.1. Il ruolo delle Istituzioni e della normativa. – 3.3.2. La misu- razione e la comunicazione della Responsabilità Sociale d’Impresa da parte delle im- prese. – 3.3.3. Gli strumenti di Responsabilità Sociale d’Impresa sviluppati dal mercato.


2016 - Crowdfunding for social enterprises: An exploratory analysis of the Italian context [Capitolo/Saggio]
Balboni, Bernardo; Kocollari, Ulpiana; Pais, Ivana
abstract

Crowdfunding (CF) has been recognized by media narrations as a disruptive approach to funding social entrepreneurship, although there is a lack of evidence in academic literature about factors capable of supporting social entrepreneurs in developing a successful CF campaign. This paper aims to improve both academic knowledge and CF practice in those areas that can effectively support social entrepreneurs in managing their campaigns. An empirical analysis of 250 CF campaigns launched by Italian social enterprises was conducted. We focused on three main issues in terms of their effect on the overall level of funding achieved: the social enterprise’s network, the choice of CF platform, and CF campaign design. Our results demonstrate that the social enterprise’s presence on Twitter, the choice of a specific reward-based platform, and active management of the CF campaign have a significant impact on the achievement of the funding goal.


2016 - Nasce l'impresa. Le startup e le PMI innovative [Monografia/Trattato scientifico]
Gualandri, Elisabetta; Venturelli, Valeria; Caponcelli, Diego; Caselli, Paolo; Kocollari, Ulpiana
abstract

Il presente volume è indirizzato agli aspetti relativi alla costituzione e al finanziamento delle startup e delle imprese innovative. Il primo capitolo rappresenta la normativa italiana aggiornata su questo tema, di cui al D.L. 179/2012, spaziando dalla costituzione di una startup innovativa, al funzionamento, alle modalità di iscrizione nel registro delle imprese, all’indicazione delle deroghe agevolative al diritto societario ed alla Legge fallimentare, oltre ai possibili scenari di composizione e gestione delle crisi di impresa nelle startup innovative. Il secondo capitolo, partendo dalla normativa del Decreto Crescita 2.0., analizza le agevolazioni fiscali sia per l’impresa startup innovativa sia per gli investitori persone fisiche o istituzionali, alla luce dei diversi interventi del MISE e delle circolari della Agenzia delle Entrate. Il Decreto Crescita 2.0 e l’Agenda Digitale rappresentano per l’Italia due interventi normativi volti ad incentivare la creazione d’impresa e la raccolta di capitale da parte di partner anche europei e oltreoceano. Tali interventi hanno aperto la strada a una normativa in continua evoluzione, che richiede un costante e puntuale aggiornamento per poter sfruttare le possibilità offerte dal legislatore. Il terzo capitolo affronta il tema del finanziamento della nascita e crescita di questo tipo di imprese, che sono condizionate dalla disponibilità di adeguate risorse finanziarie, il cui reperimento è spesso ostacolato sia da problematiche tipiche delle prime fasi di vita delle imprese innovative (mancanza di un track record e di garanzie idonee, scarsa esperienza manageriale, ecc.), sia dalla difficoltà per potenziali investitori come le banche di valutarne appieno il potenziale di business. Sono illustrati i principali strumenti e canali di finanziamento: in primo luogo il credito bancario, quindi il ricorso a strumenti di mercato come i minibond, il venture capital, la quotazione e infine il crowdfunding. Questi strumenti e canali si affiancano all’intervento di operatori di capitale di rischio già trattati anche nelle guide precedenti a cui si rinvia (business angels, private equity e venture capital). Il quarto capitolo illustra l’ecosistema delle startup innovative in Italia, con una fotografia del grado di “innovazione” delle regioni e delle provincie italiane, evidenziando le misure di supporto pubblico idonee ad incentivare l’ecosistema dell’innovazione e descrivendo il ruolo propulsivo degli incubatori. Il capitolo si chiude con l’analisi del fenomeno delle startup innovative in Italia a pochi anni dall’emanazione della normativa che ha consentito la loro nascita e sviluppo. Nonostante gli importanti risultati raggiunti da alcune regioni italiane, agevolati anche dagli interventi normativi che si sono succeduti negli ultimi anni, emerge tuttavia il persistere di un ritardo rispetto ad altre regioni europee in termini di investimenti, di disponibilità di risorse umane ad alta specializzazione e di spesa per la ricerca e l’innovazione che determinano un più generale gap dell’ecosistema dell’innovazione nazionale rispetto alle principali controparti europee. Su questi aspetti occorre quindi continuare il lavoro intrapreso in questi anni, coniugando interventi normativi e fiscali ad hoc, con la messa a punto di strumenti e mercati finanziari idonei al finanziamento di queste imprese, con interventi agevolativi di varia natura e con lo sviluppo di un ecosistema idoneo alla nascita e alla crescita di imprese innovative.


2016 - Radicamento territoriale, competenze distintive e strategia aziendale [Capitolo/Saggio]
Kocollari, Ulpiana; Zavani, Mauro
abstract

Il testo tratta dell'importanza e della rilevanza dell'azienda familiare nel Made in Italy in una prospettiva multidisciplinare - i contributi di ricerca sono oltre venti - e sofferma l'attenzione sugli aspetti più propri del profilo strategico e competitivo della PMI italiana, spesso a conduzione familiare. In una prima parte il libro affronta il tema inerente l'individuazione dei caratteri discriminanti il fenomeno dell'azienda familiare discutendone assetti di governance, struttura organizzativa e processi di managerializzazione; in una seconda parte l'attenzione si focalizza sui percorsi strategici intrapresi, sui mercati internazionali e sulla possibile configurazione di alcuni scenari competitivi; la terza parte affronta, invece, l'analisi di una situazione, quella relativa alla Regione Toscana, all'interno della quale una forte identità territoriale e la presenza di profonde radici familiari paiono qualificarsi come fattori di un Made in Tuscany in grado di assicurare alle aziende una spinta strategica e un posizionamento di significativa visibilità a livello internazionale. Nell'ultima parte gli autori tracciano un quadro di riepilogo e di riflessioni conclusive soffermandosi sulle implicazioni strategiche circa la possibilità di sfruttare la forza attrattiva e competitiva attribuibile al prodotto o servizio caratterizzato dal Made in a Tuscany Family Business. Il testo si rivolge alle istituzioni e organizzazioni pubbliche impegnate nel disegno delle condizioni legislative del Paese Italia, agli studiosi, agli imprenditori e ai manager, a soggetti a vario titolo interessati al tema, tanta è, ad avviso dei curatori, l'importanza del contributo economico delle specifiche dinamiche strategiche e produttive all'economia nazionale.


2015 - Accounting and controlling: Stakeholder accountability [Capitolo/Saggio]
Kocollari, Ulpiana
abstract

Responsible management is impossible without an accounting practice that delivers information regarding the triple bottom line, stakeholders, and ethical issues. The management proverb “What cannot be measured, cannot be managed,” which is often quoted in connection with the quality management pioneer William Edwards Deming, is as true for responsible management as it is for any other management activity. The difference is that in responsible management, managers largely are not yet used to measuring responsible management activity and performance. This chapter aims to provide a basis of concepts and practice to measure, manage, and improve responsible business activity and performance.


2015 - I segreti del successo delle campagne di crowdfunding delle imprese sociali italiane [Articolo su rivista]
Balboni, Bernardo; Kocollari, Ulpiana; Pais, Ivana
abstract

Il crowdfunding è uno strumento di finanziamento innovativo in grado di cambiare le regole della finanza per l’impresa. Questo vale non solo per l’imprenditoria tradizionale, ma anche per l’impresa sociale che con il crowdfunding può finanziare e legittimare i propri progetti di innovazione sociale. In quest’ottica, questo saggio si propone di individuare e analizzare i fattori che spiegano il successo delle campagne di crowdfunding delle imprese sociali all’interno del contesto italiano, caratterizzato da un elevato dinamismo e da una sostanziale frammentazione. Questo contributo vuole inoltre fornire un supporto operativo agli innovatori sociali nel progettare e gestire efficacemente le loro campagne. E’ stata condotta un’analisi empirica su 253 campagne di crowdfunding lanciate da imprese sociali su piattaforme italiane. Il focus dell’analisi è stato rivolto a tre tipologie di driver: la rete dell’impresa sociale analizzata, le caratteristiche della piattaforma di crowdfunding selezionata e il design della campagna. I risultati dimostrano come la presenza dell’impresa sociale sui social network (in particolare Twitter), la scelta di una specifica piattaforma di tipo reward-based e la gestione attiva della campagna abbiano un impatto rilevante sull’effettivo raggiungimento dell’obiettivo di finanziamento.


2012 - La rilevanza del controllo nelle relazioni tra le PMI [Capitolo/Saggio]
Kocollari, Ulpiana; Nigrisoli, Chiara; Zavani, Mauro
abstract

Negli anni l’’ambiente generale e quello specifico in cui le aziende si sono trovate ad operare ha individuato percorsi di crescita interna, espressi dalla crescita dimensionale basata sulle risorse proprie dell’’azienda. In altri termini, per anni le aziende hanno cercato di vincere il confronto competitivo internalizzando le varie fasi della catena del valore e ponendo in essere strategie di leadership di costo. In tempi recenti invece si assiste ad un’’inversione di tendenza segnata da un nuovo modo di guardare il rapporto azienda-sistema competitivo e dalla ricerca di forme alternative al aggregazione delle aziende all’’interno di un gruppo.


2011 - The Value of Social Control in Small–Medium Firms’ Partnerships [Abstract in Atti di Convegno]
Kocollari, Ulpiana
abstract

Small-Medium Enterprises (SMEs) build relationships with other firms to achieve greater external economies of scale, market strength, or exploit new opportunities. Frequently these relationships rely more on social constrains than on formal controls to avoid opportunistic behaviour. The aim of this study is primarily investigating the functioning of SME’s long-term partnerships. In particular this research analyses the most widespread forms of SME’s partnerships and the use of the main elements of formal and social control. The general conclusion of this study is that partnerships are an important issue for small medium enterprises. Considering the general control configuration related to each type of partnership, social aspects prevail. In particular, the findings of this suggest that the use of social control in SMEs’ partnerships is positively correlated to a good evaluation of the relationship.


2009 - An investigation on the csr actions in the italian banking sector. On behalf of or aganaist the creation of the economic value? [Relazione in Atti di Convegno]
Zavani, Mauro; Kocollari, Ulpiana; Nigrisoli, Chiara
abstract

over the last few decades a wide debate on the CSR doctrine raised. But is it already possibile to talk about a defined CSR theory? Perhaps not. A teheory is in fact acclaimed only when its objet of investigation and its corpus of fundamental assumptions are clear, defined and widely accepted: as it appears this not is not the current situation in this specific area of economics stydies.


2009 - The Codes of Ethics of S&P/MIB Italian Companies: An Investigation of Their Contents and the Main Factors that Influence Their Adoption [Articolo su rivista]
Lugli, Ennio; Kocollari, Ulpiana; Nigrisoli, Chiara
abstract

This article introduces and discusses the initial results of a survey focused on the contents, role and effectiveness of company codes of ethics. The article examines the contents of the codes of ethics of companies operating in the private sector in Italy, quoted on the Italian Stock Exchange (Standard&Poor/Mib-Milano Indice Borsa). The purpose of this investigation was to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us to map out the main principles followed in writing the companies’ codes of ethics. The analysis was conducted in order to ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in the same sector of activity. As the first step, the 40 companies were subdivided into three main economic categories – Industrial, Financial and Service. Then the contents of each code of ethics were evaluated and classified in accordance with different criteria. The main categories of classification were based on – general principles, social values, rules of conduct, relationships with third parties, implementation and sanctions. The next objective was to investigate whether these characteristics were due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies’ voluntary stance on ethical issues. The main conclusions were that the codes of ethics of the Italian companies that we analysed do not seem to show relevant differences traceable to sector of activity, and their adoption is affected by several reasons other than intentionally ethical considerations.


2008 - Framing the role of the diasporas in international economicdevelopment processes: the best practice of Ghanacoop and theMIDCO ethical mark [Abstract in Atti di Convegno]
Zavani, Mauro; Nigrisoli, Chiara; Kocollari, Ulpiana; Lugli, Ennio
abstract

The aim of the study is to create a model for the development and growth of small and medium enterprises through the implementation of transnational business networks based on the role of immigrants and aimed at developing business in the immigrants’ countries of origin. The work finds its premise in the idea that the growth of the firm, which generates economic and social value, depends strongly on the development of its human resources and the social relationships established with the economic and social environment of reference. The model is based on a network structure. This specific organizational model enables SMEs to expand their activities using immigrants’ opportunities forestablishing relations with their countries of origin. Migratory flows are an inevitable phenomenon, a consequence of economic and social imbalances between human societies. Diasporas and migration are therefore a constant of our present and future, which we have to learn to live with by making full use of their advantages and not only considering the problems they may bring. Most of the time we forget the importance of immigrants’ contribution to overcoming the demographic crisis and associated shortage of labour. Many people still fail to realise that the migrants who arrive in our countries are young and have entrepreneurial spirit and wide cultural horizons. They are not all poor and dangerous. This new human capital is a resource for the host countries and they would be well advised to establish an alliance with it. The creation of an economic and cultural relationship is essential for the development of the main parties involved in migratory flows: the host countries; the countries of origin; and the immigrants themselves.From a methodological point of view the study utilizes both inductive and the deductive methods.Using the deductive method, we will start from the fundamental concepts of the Resource Based View, identifying the knowledge assets of the diasporas as a distinctive resource working as a link between different economic entities. On the other hand we will follow an inductive path, analysing an existing best practice in Modena: the Ghanacoop cooperative. Ghanacoop is a Ghanaian cooperative active in the import-export of exotic fruit using diasporas as a factor of development for the Italian and Ghanaiancommunities. In this way it has created a transnational labour-chain that on the one hand has allowed the Italian economy to access an unexplored market, the Ghanaian market and, while simultaneously enabling the Ghanaian economy to create an independent, successful, business chain.Therefore the goal of the study is to establish a benchmark model for the creation of business structures linking origin and host countries. The former should no longer be passive, on the contrary they become active economic players; while the latter are enabled to reach new markets and broaden their cultural horizons. The model is thus based on socio-economic cooperation and sharing between the participant communities, which exchange not only goods and services, but also knowledge. Migrants can acquire competences and know-how in the host country and apply what they have learnt in their native countries. On the other hand, the small and medium enterprises of the host country benefit from theopportunity, which provides incentives for transnational labour-chains and local responses to a global phenomenon.In the current global contest, SMEs are being required to move from a closed system to an open multinational system with open value chains. To achieve this, it could be useful to develop and spread a new concept of the project, based on the creation of networks involving players who can enable SMEs to obtain the tangible and intangible resources (e.g. knowledge and information) necessary for their success.In particular, the study tries to find possible solutions permitting SMEs to respond to the new challeng


2008 - MIDCO: un marchio di certificazione del ruolo degli immigrati nei processi di relazione internazionale [Capitolo/Saggio]
Zavani, Mauro; Lugli, Ennio; Kocollari, Ulpiana; Nigrisoli, Chiara
abstract

IL BREVE SAGGIO TRATTA TEMA DEL REINVESTIMENTO DEGLI UTILI IN DERIVANTI DA RAPPORTI COMMERCIALI NEI RAPPORTI INTERNAZIONALI LA CERTIFICAZIONE DI TALI RAPPORTI MEDIANTE LA CREAZIONE DI UN MARCHIOM ETICO


2007 - Il ruolo dei corporate blog nella comunicazione con gli stakeholder [Articolo su rivista]
Lugli, Ennio; Kocollari, Ulpiana; Nigrisoli, Chiara
abstract

Il modo in cui le imprese svolgono la loro attività economica è divenuto nel corso degli anni oggetto di particolari attenzione da parte di tutti quei soggetti che, direttamente o indirettamente, ne sono coinvolti. La comunicazione, sia interna che esterna all'azienda, è divenuta pertanto estremamente importante e con essa anche gli strumenti destinati alla sua diffusione. Alcune aziende stanno affiancando ai tradizionali strumenti di comunicazione uno quanto mai informale: il corporate blog. Le diverse caratteristiche e il modo in cui vengono utilizzati, fanno dei corporate blog uno strumento che presenta intrinseci rischi ed opportunità che devono essere attentamente vagliati da quelle imprese che decidano di adottarli.


2007 - The codes of ethics of S&P/MIB companies: an investigation of their contents and the main factors that influence their adoption [Articolo su rivista]
Lugli, Ennio; Kocollari, Ulpiana; Nigrisoli, Chiara
abstract

his article introduces and discusses the initial results of a survey focused on the contents, role and effectiveness of company codes of ethics. The article examines the contents of the codes of ethics of companies operating in the private sector in Italy, quoted on the Italian Stock Exchange (Standard&Poor/Mib-Milano Indice Borsa). The purpose of this investigation was to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us to map out the main principles followed in writing the companies’ codes of ethics. The analysis was conducted in order to ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in the same sector of activity. As the first step, the 40 companies were subdivided into three main economic categories – Industrial, Financial and Service. Then the contents of each code of ethics were evaluated and classified in accordance with different criteria. The main categories of classification were based on – general principles, social values, rules of conduct, relationships with third parties, implementation and sanctions. The next objective was to investigate whether these characteristics were due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies’ vol- untary stance on ethical issues. The main conclusions were that the codes of ethics of the Italian companies that we analysed do not seem to show relevant differences traceable to sector of activity, and their adoption is affected by several reasons other than intentionally ethical considerations.


2006 - The contents of S&P/MIB companies’ codes of ethics: an investigation of the main factors that influence their adoption [Relazione in Atti di Convegno]
Lugli, Ennio; Kocollari, Ulpiana
abstract

This paper introduces and discusses the initial results of a survey focused on the content, adoption, role and effectiveness of company codes of ethics. The paper examines the contents of the codes of ethics of companies operating in the private sector in Italy, quoted on the Italian Stock Exchange (S&P/Mib). The purpose of the investigation was to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us to map out the main principles followed in writing the companies’ codes of ethics. The analysis was conducted in order to ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in the same sector of activity.As the first step, the 40 companies were subdivided into three main economic categories: Industrial, Financial and Service, according to the relevant Italian Stock Exchange definitions. Then the contents of each code of ethics were evaluated and classified in accordance with different criteria. The main categories of classification were based on: general principles, social values, rules of conduct, relationships with third parties, implementation and sanctions. As a result, a list of common ethical themes and main characteristics for each sector were identified. The next objective was to investigate whether these characteristics were due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies’ voluntary stance on ethical issues. The main conclusion was that parts of the contents of these codes were due to Italian regulations on companies, others due to sector characteristics, and a small proportion based on voluntary ethical policies.